Información fiscal, aduanera y

de comercio exterior del día

03 de junio de 2020

(incidencia de las RU - TMEC

en la Industria del Hierro y

del Acero)

Asesor Pedro C. Canabal Hermida Y CANACERO 55-4055-7657

1

Incidencia de las Reglamentaciones Uniformes en la Industria del Hierro y del Acero (Textos finales de las Reglamentaciones Uniformes del T-MEC)

El día de hoy la Secretaría de Economía publicó los “Textos

finales de las Reglamentaciones Uniformes en el Tratado México,

Estados Unidos y Canadá (T-MEC), dentro de las reglas de origen, se

establecen los criterios de bienes obtenidos en su totalidad, el tratamiento

para recuperados y que se utilizan en la producción de un bien

remanufacturado, de minimis, conjuntos de productos / kits o productos

compuestos, valor de contenido regional, acumulación, requisitos para el

transporte, operaciones que no califican.

En la sección 13 ubicamos las reglas específicas de origen para vehículos y determinadas auto partes, teniendo incidencia

en la sección 17, así como en la tabla S lo referente a ACERO Y ALUMINIO, información que se reproduce a

continuación: “SECTION 17: STEEL AND ALUMINUM (1) In addition to meeting the requirements of sections 13 through 16 or Schedule I (PSRO Annex), a passenger vehicle, light truck, or heavy truck is originating only if, during a time period provided for in subsection (2), at least 70 percent, by value, of the vehicle producer’s purchases at the corporate level in the territories of one or more of the USMCA countries of: (a) steel listed in Table S; and (b) aluminum listed in Table S; are of originating goods. (2) For the purposes of subsection (1), only the value of the steel or aluminum listed in Table S that is used in the production of the part will be taken into consideration for a part of subheading 8708.29 or 8708.99 listed in Table S. (3) The requirement set out in subsection (1) applies to steel and aluminum purchases made by the producer of passenger vehicles, light trucks or heavy trucks, including purchases made directly by the vehicle producer from a steel producer, purchases by the vehicle producer from a steel service center or a steel distributor. Subsection (1) also applies to steel or aluminum covered by a contractual arrangement in which a producer of passenger vehicles, light trucks, or heavy trucks negotiates the terms under which steel or aluminum will be supplied to a parts producer by a steel producer or supplier selected by the vehicle producer, for use in the production of parts that are supplied by the parts producer to a producer of passenger vehicles, light trucks, or heavy trucks. Such

purchases must also include steel and aluminum purchases for major stampings that form the “body in white” or chassis frame, regardless of the producer that makes such purchases. (4) The requirement set out in subsection (1) applies to steel and aluminum purchased for use in the production of passenger vehicles, light trucks or heavy trucks. Subsection (1) does not apply to steel and aluminum purchased by a producer for other uses, such as the production of other vehicles, tools, dies or molds. (5) For the purpose subsection (1), as it applies to a steel good set out in Table S, a good is originating if: Subject to Legal Review in English, Spanish and French for Accuracy, Clarity and Consistency Subject to Authentication of English, Spanish and French Versions June 3, 2020 88 (a) beginning on July 1, 2020 until June 30, 2027 the good satisfies the applicable requirements established in Schedule I (PSRO Annex) or section 13 and all other applicable requirements of these Regulations; or (b) beginning on July 1, 2027 the good satisfies all other applicable requirements of these Regulations, and provided that all steel manufacturing processes occur in one or more of the USMCA countries, except for metallurgical processes involving the refinement of steel additives. Such steel manufacturing processes include the initial melting and mixing and continues through the coating stage. This requirement does not apply to raw materials of used in the steel manufacturing process, including iron ore or reduced, processed, or pelletized iron ore of heading 26.01, pig iron of heading 72.01, raw alloys of heading 72.02 or steel scrap of heading 72.04. (6) The vehicle producer may calculate the value of steel and aluminum purchases in subsection (1) by the following methods: (a) for steel or aluminum imported or acquired in the territory of a USMCA country: (i) the price paid or payable by the producer in the USMCA country where the producer is located; (ii) the net cost of the material at the time of importation; or (iii) the transaction value of the material at the time of importation. (b) for steel or aluminum that is self-produced: (i) all costs incurred in the production of materials, which includes general expenses, and (ii) an amount equivalent to the profit added in the normal course of trade, or equal to the profit that is usually reflected in the sale of goods of the same class or kind as the self-produced material that is being valued. (7) For the purpose of determining the vehicle producer’s purchases of stee l or aluminum in subsection 17(1), the producer may calculate the purchases: (a) over the previous fiscal year of the producer; (b) over the previous calendar year; (c) over the quarter or month to date in which the vehicle is exported; (d) over the producer’s fiscal year to date in which the vehicle is exported; or (e) over the calendar year to date in which the vehicle is exported. Subject to Legal Review in English, Spanish and French for Accuracy, Clarity and Consistency Subject to Authentication of English, Spanish and French Versions June 3, 2020 89 (8) If the producer chooses to base a steel or aluminum calculation on paragraph (7)(c), (d) or (e), that calculation may be based on the producer’s estimated purchases for the applicable period. (9) For the purpose of determining the vehicle producer’s purchases of steel or aluminum in subsection (1), the producer may calculate the purchases on the basis of: (a) all motor vehicles produced in one or more plants in the territory of one or more USMCA countries; (b) all motor vehicles exported to the territory of one or more USMCA countries; (c) all motor vehicles in a category set out in subsection 16(1) that are produced in one or more plants in the territory of one or more USMCA countries; or, (d) all motor vehicles in a category set out in subsection 16(1) exported to the territory of one or more USMCA countries. (10) The producer may choose different periods for the purpose of its steel and aluminum calculations. (11) If the producer of a passenger vehicle, light truck, or heavy truck has calculated steel or aluminum purchases on the basis of estimates before or during the applicable period, the producer must conduct an analysis at the

end of the producer’s fiscal year of the actual purchases made over the period with respect to the production of the vehicle, and, if the passenger vehicle, light truck, or heavy truck does not satisfy the steel or aluminum requirement on the basis of the actual purchases, immediately inform any person to whom the producer has provided a certification of origin for the vehicle, or a written statement that the vehicle is an originating good, that the vehicle is a non-originating good.

(…)

TABLE S

Steel and Aluminum

The following table lists the HS subheadings for steel and aluminum subject to the USMCA steel and aluminum purchasing requirements set out in Section 17 to facilitate implementation of the steel and aluminum purchasing requirement, pursuant to Article 6.3 of the Appendix to Annex 4-B of the Agreement. The prefix "ex" is used to indicate that only goods described in the “Description” column are taken into consideration when performing the calculation. These descriptions cover structural steel or aluminum purchases by vehicle producers used in the production of passenger vehicles, light trucks, or heavy trucks, including all steel or aluminum purchases used for the production of major stampings that form the “body in white” or chassis frame as defined in Table A.2 (Parts and Components for Passenger Vehicles and Light Trucks). The descriptions do not cover structural steel or aluminum purchased by parts producers or suppliers used in the production of other automotive parts.

Es importante mencionar que: “este texto se publica con fines informativos y refleja el resultado de las negociaciones a nivel técnico entre EE.UU., México y Canadá de las Reglamentaciones Uniformes al amparo del artículo 5.16 del T-MEC. Este texto estará sujeto a una revisión legal y verificación entre las Partes del T-MEC en los idiomas inglés, español y francés para su adopción.” Parte I. Uniform Regulations for Rules of Origin (RoO) (REGLAS DE ORIGEN) Consulta disponible en: https://www.gob.mx/cms/uploads/attachment/file/555628/Uniform_Regulations_for_Rules_of_Origin_-_June_3_-_Final.pdf